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80.2002.112 • CATI TI 80.2002.112 Generato dall'IA

Tax Appeal Withdrawal and Striking from Rolls

Numero d'incarto 80.2002.112
Autorità giudiziaria
Giurisdizione Svizzera · Cantone Ticino (CH-TI)
Data della decisione
Esito del giudizio struck_off
Spese processuali senza spese
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Tax Law Chamber of the Court of Appeal addressed an appeal related to direct federal taxation where the appellant declared on September 10, 2002, that they were withdrawing the appeal. The court reasoned that because the appeal was withdrawn, it became devoid of object, and consequently, exercising the authority granted by relevant procedural statutes, the court ordered the appeal to be struck from the rolls without imposing any fees or court costs.

Regesto Legislator

Generato dall'IA

art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; Tax Appeal Withdrawal and Striking from Rolls: The court reasoned that because the appeal was withdrawn, it became devoid of object, and consequently, exercising the authority granted by relevant procedural statutes, the court ordered the appeal to be struck from the rolls without imposing any fees or court costs.

Parole chiave

Generato dall'IA
imposta diretta autorità fiscale procedura giudiziaria tributaria diritto di recesso liquidazione aziendale a fini fiscali rimborso dell'imposta preventiva Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
art. 207 cpv. 2 LT
This provision was cited in the preamble to the decree stating that the appeal is struck from the rolls due to withdrawal.
art. 228 LT
This provision was cited in the preamble to the decree stating that the appeal is struck from the rolls due to withdrawal.
art. 134 cpv. 2 LIFD
This provision was cited in the preamble to the decree in relation to the procedure concerning the appeal which was struck from the rolls.
art. 142 cpv. 4 LIFD
This provision was cited in the preamble to the decree in relation to the procedure concerning the appeal which was struck from the rolls.
Generato dall'IA
80.1996.152
Withdrawal of Tax Appeal and Striking from Rolls
80.1998.226
Tax Appeal Withdrawal and Removal from Roll
80.1995.48
Withdrawal of Tax Appeal and Striking from Rolls
80.1995.145
Withdrawal of Tax Appeal
80.2001.136
Tax Appeal Struck Due to Withdrawal

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 207 cpv. 2 LT

This provision was cited in the preamble to the decree stating that the appeal is struck from the rolls due to withdrawal.

art. 228 LT

This provision was cited in the preamble to the decree stating that the appeal is struck from the rolls due to withdrawal.

art. 134 cpv. 2 LIFD

This provision was cited in the preamble to the decree in relation to the procedure concerning the appeal which was struck from the rolls.

art. 142 cpv. 4 LIFD

This provision was cited in the preamble to the decree in relation to the procedure concerning the appeal which was struck from the rolls.

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Testo completo

Incarto n. 80.2002.00112 · Lugano 24 settembre 2002 · In nome della Repubblica e Cantone del Ticino La Camera di diritto tributario del Tribunale d'appello giudice Alessandro Soldini

segretario: · Fiorenzo Gianinazzi

statuendo sul ricorso del 11 luglio 2002

in materia di: IC/IFD 01/02

presentato da:

- preso atto che all'udienza del 10 settembre 2002 ha dichiarato di ritirare il ricorso;

- considerato che con ciò il gravame é diventato privo di oggetto;

- visti gli art. 207 cpv. 2 e 228 LT, come pure gli art. 134 cpv. 2 e 142 cpv. 4 LIFD;

decreta

1. Il ricorso é stralciato dai ruoli.

2. Non si prelevano né spese né tassa di giustizia.

3. Intimazione alle parti.

per la Camera di diritto tributario del Tribunale di appello

Il presidente: Il segretario: